It all depends on what you plan on using the car for. If it's only a daily driver then there's no real performance advantage gained from swapping anything...fronts included. If you're not working the brakes hard enough to induce lock-up or fade then having extra pistons doesn't make a difference.
There's an argument to be made that while only swapping fronts you're creating a bias issue with the brake system. This has been covered a LOT of times and a search will provide any answers on the topic. And should you decide to do the rears then you'd better think about replacing the master cylinder.
That all said, I have only done my fronts and aside from the brake pedel being slightly spongy I don't think I'm missing out on anything not having z32 rears. If you plan on tracking the car hard or just want shit to look cool then by all means do the rears too. You've already got most of the parts needed.
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